CAPITAL DE GIRO E DESEMPENHO FINANCEIRO: ESTUDO DE CASO EM UM TERMINAL PORTUÁRIO PRIVADO.

Studies about relationship among working capital elements and financial performance gained prominence, specially after the 2008 global financial crisis. However there is not studies about working capital and financial performance related to private port terminals. This study seeks to contribute to the literature analyzing the short-term financial performance in a Brazilian private port terminal considering the period from 2013 to 2020. Through correlation analysis and regression models selected, Inventory and Payable Accounts is determining variables to understand the financial performance on this case study. The conclusion shows that those elements is fundamental for value creating in short-term financial management. [ABSTRACT FROM AUTHOR]